Modifications etc. (not altering text)
C1Sch. 24 applied (N.I.) (1.4.2008) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 7(2A)(b), 26(4) (as amended by S.R. 2008/129, regs. 1, 3(a), 4)
C2Sch. 24 applied (6.4.2008) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 paras. 22(7), 31(8) (as amended by The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (S.I. 2008/636), regs. 1(3)(b), 7)
C3Sch. 24 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(3)(b), 40(4), 59(8)(b) (with reg. 1(4)(6))
C4Sch. 24 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(3)(b), 35(4), 54(8)(b)
22U.K.Paragraphs 23 to [F127] apply for the construction of this Schedule.
Textual Amendments
F1Word in Sch. 24 para. 22 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 18; S.I. 2009/571, art. 2
Commencement Information
I1Sch. 24 para. 22 in force at 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
23U.K.HMRC means Her Majesty's Revenue and Customs.
Commencement Information
I2Sch. 24 para. 23 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
[F223AU.K.“Tax”, without more, includes duty.]
Textual Amendments
F2Sch. 24 para. 23A inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 19; S.I. 2009/571, art. 2
24U.K.An expression used in relation to income tax has the same meaning as in the Income Tax Acts.
Commencement Information
I3Sch. 24 para. 24 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
25U.K.An expression used in relation to corporation tax has the same meaning as in the Corporation Tax Acts.
Commencement Information
I4Sch. 24 para. 25 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
26U.K.An expression used in relation to capital gains tax has the same meaning as in the enactments relating to that tax.
Commencement Information
I5Sch. 24 para. 26 in force at 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
27U.K.An expression used in relation to VAT has the same meaning as in VATA 1994.
Commencement Information
I6Sch. 24 para. 27 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
28U.K.In this Schedule—
(a)a reference to corporation tax includes a reference to tax or duty which by virtue of an enactment is assessable or chargeable as if it were corporation tax,
(b)a reference to tax includes a reference to construction industry deductions under Chapter 3 of Part 3 of FA 2004,
(c)“direct tax” means—
(i)income tax,
(ii)capital gains tax, F3...
(iii)corporation tax, [F4and
(iv)petroleum revenue tax,]
(d)a reference to understating liability to VAT includes a reference to overstating entitlement to a VAT credit,
F5(da). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e)a reference to a loss includes a reference to a charge, expense, deficit and any other amount which may be available for, or relied on to claim, a deduction or relief,
(f)a reference to repayment of tax includes a reference to allowing a credit [F6against tax or to a payment of a corporation tax credit],
[F7(fa)“corporation tax credit” means—
(i)an R&D tax credit under [F8Chapter 2 or 7 of Part 13 of CTA 2009],
(ii)a land remediation tax credit or life assurance company tax credit under [F9Chapter 3 or 4 respectively of Part 14 of CTA 2009],
F10(iii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iv)a film tax credit under [F11Chapter 3 of Part 15 of CTA 2009], or
(v)a first-year tax credit under Schedule A1 to CAA 2001,]
(g)“tax period” means a tax year, accounting period or other period in respect of which tax is charged,
(h)a reference to giving a document to HMRC includes a reference to communicating information to HMRC in any form and by any method (whether by post, fax, email, telephone or otherwise),
(i)a reference to giving a document to HMRC includes a reference to making a statement or declaration in a document,
(j)a reference to making a return or doing anything in relation to a return includes a reference to amending a return or doing anything in relation to an amended return, and
(k)a reference to action includes a reference to omission.
Textual Amendments
F3Word in Sch. 24 para. 28(c) omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 20(2); S.I. 2009/571, art. 2
F4Sch. 24 para. 28(c)(iv) and preceding word inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 20(2); S.I. 2009/571, art. 2
F5Sch. 24 para. 28(da) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 57 para. 8
F6Words in Sch. 24 para. 28(f) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 20(4); S.I. 2009/571, art. 2
F7Sch. 24 para. 28(fa) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 20(5); S.I. 2009/571, art. 2
F8Words in Sch. 24 para. 28(fa)(i) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 727(a) (with Sch. 2 Pts. 1, 2)
F9Words in Sch. 24 para. 28(fa)(ii) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 727(b) (with Sch. 2 Pts. 1, 2)
F10Sch. 24 para. 28(fa)(iii) omitted (with effect in accordance with s. 1329(1) of the amending Act) by virtue of Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 727(c) (with Sch. 2 Pts. 1, 2)
F11Words in Sch. 24 para. 28(fa)(iv) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 727(d) (with Sch. 2 Pts. 1, 2)
Commencement Information
I7Sch. 24 para. 28 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
29U.K.The following provisions are omitted—
(a)sections 95, 95A, 97 and 98A(4) of TMA 1970 (incorrect returns and accounts),
(b)sections 100A(1) and 103(2) of TMA 1970 (deceased persons),
(c)in Schedule 18 to FA 1998 (company tax returns), paragraphs 20 and 89 (company tax returns), and
(d)sections 60, 61, 63 and 64 of VATA 1994 (evasion).
Commencement Information
I8Sch. 24 para. 29 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with arts. 3, 4)
30U.K.In [F12paragraphs 7 and 7B] of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (c. 4) (penalties) a reference to a provision of TMA 1970 shall be construed as a reference to this Schedule so far as is necessary to preserve its effect.
Textual Amendments
F12Words in Sch. 24 para. 30 substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 9
Commencement Information
I9Sch. 24 para. 30 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
31U.K.In [F13paragraphs 7 and 7B] of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (penalties) a reference to a provision of TMA 1970 shall be construed as a reference to this Schedule so far as is necessary to preserve its effect.
Textual Amendments
F13Words in Sch. 24 para. 31 substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 9
Commencement Information
I10Sch. 24 para. 31 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)